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If Carriage and Freight expenses are paid on the transportation of a newly acquired fixed asset, these are treated as capital expenditure.

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Question

If Carriage and Freight expenses are paid on the transportation of a newly acquired fixed asset, these are treated as capital expenditure.

Options

  • True

  • False

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Solution

True

Explanation:

Carriage and freight for transporting a newly acquired fixed asset are capitalised as part of the asset’s cost (not charged to profit immediately). They increase the asset’s acquisition cost and are therefore treated as capital expenditure.

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Chapter 6: Capital and Revenue Expenditure/Income - EXERCISES [Page 89]

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Goyal Brothers Prakashan Commercial Studies [English] Class 10 ICSE
Chapter 6 Capital and Revenue Expenditure/Income
EXERCISES | Q 48. | Page 89
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